State Act
185
Section 185. Amount of Betterment tax
THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959
Act no. 2 of 19591959In forceUttarakhand (State Act)
185- The Betterment tax shall be an amount equal to one-half of the difference between the market value of the land on the date specified-in the public notice under sub-section (2) of section 187 and the market value of such land on or immediately before the date on which the scheme was finally notified under Chapter XIV: Provided that for the purposes of calculation under this section the land shall be treated as free of all buildings.